Podcast Episodes
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[Estate Planning] 20, Special Use Valuation
Season 1 Episode 20
Section 2032A allows valuation of property based on current use rather than highest and best use, with specific conditions and limitations.
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1 year, 5 months ago
[Estate Planning] 12, Gifts and Gift Tax
Season 1 Episode 12
Gifts are taxed based on FMV at the date of gift. Split gifts and annual exclusions affect tax liability. CFP Exam Prep Podcast.
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1 year, 5 months ago
[Estate Planning] 11, Types of Property Ownership
Season 1 Episode 11
Sole ownership, tenants in common, JTWROS, tenants by the entirety, and community property have different probate and tax implications.
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1 year, 5 months ago
[Estate Planning] 15, Applicable Exclusion Amount
Season 1 Episode 15
Lifetime credit against estate and gift taxes, with specific calculations for taxable amounts.
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1 year, 5 months ago
[Estate Planning] 14, Marital and Charitable Deductions
Season 1 Episode 14
Unlimited deductions for transfers between spouses and to qualified charities.
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1 year, 5 months ago
[Estate Planning] 13, Crummey Provision
Season 1 Episode 13
Allows trust contributions to qualify for annual exclusion by creating a present interest.
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1 year, 5 months ago
[Estate Planning] 10, Avoiding Probate
Season 1 Episode 10
Achieved through state contract law, life insurance, annuities, and certain account types.
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1 year, 5 months ago
[Estate Planning] 9, Probate
Season 1 Episode 9
Legal process of retitling assets, with advantages like clear title but disadvantages like cost and publicity.
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[Estate Planning] 8, Methods to Transfer Property
Season 1 Episode 8
Includes operation of law, contract, trust, probate, and intestate succession.
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1 year, 5 months ago
[Estate Planning] 7, Power of Attorney
Season 1 Episode 7
Allows an agent to act for the principal, ceasing at death. Powers can be general or limited.
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1 year, 5 months ago